SARI CAR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SARI CAR
Largest movements
- Receivables within one year -€28,492
down €28,492 (-96.2%), from €29,629 to €1,137
of which Trade receivables: -€28,653
- Stocks and contracts -€3,260
down €3,260 (-3.5%), from €93,050 to €89,790
- Cash +€1,396
up €1,396 (+15.2%), from €9,213 to €10,609
mainly Receivables within one year (+€28,492) and Contributions, distributions and other (+€10,000)
- Trade debts -€37,648
down €37,648 (-95.9%), from €39,266 to €1,618
- Advances received -€18,800
no longer reported in 2025 (was €18,800)
- Contributions +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€7,274
new in 2025: €7,274
- Other debts +€6,802
up €6,802 (+9.2%), from €73,826 to €80,628
- Gross operating margin +€16,668
up €16,668, from -€6,815 to €9,854
- Other operating charges -€963
down €963 (-85.0%), from €1,133 to €170
- Taxes +€653
up €653 (+47.9%), from €1,363 to €2,016
- Financial charges +€320
up €320 (+436%), from €73 to €393
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,892 | €101,536 | -€30,356 | -23.0% |
| Current assets | 29/58 | €131,892 | €101,536 | -€30,356 | -23.0% |
| Stocks and contracts in progress | 3 | €93,050 | €89,790 | -€3,260 | -3.5% |
| Stocks | 30/36 | €93,050 | €89,790 | -€3,260 | -3.5% |
| Amounts receivable within one year | 40/41 | €29,629 | €1,137 | -€28,492 | -96.2% |
| Trade receivables | 40 | €28,653 | - | -€28,653 | |
| Other amounts receivable | 41 | €976 | €1,137 | +€161 | +16.4% |
| Cash at bank and in hand | 54/58 | €9,213 | €10,609 | +€1,396 | +15.2% |
| Total equity and liabilities | 10/49 | €131,892 | €101,536 | -€30,356 | -23.0% |
| Equity | 10/15 | - | €17,274 | +€17,274 | |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Capital | 10 | - | €10,000 | +€10,000 | |
| Issued capital | 100 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | - | €7,274 | +€7,274 | |
| Amounts payable | 17/49 | €131,892 | €84,262 | -€47,630 | -36.1% |
| Amounts payable within one year | 42/48 | €131,892 | €84,262 | -€47,630 | -36.1% |
| Trade debts | 44 | €39,266 | €1,618 | -€37,648 | -95.9% |
| Suppliers | 440/4 | €39,266 | €1,618 | -€37,648 | -95.9% |
| Advances received on contracts in progress | 46 | €18,800 | - | -€18,800 | |
| Taxes, remuneration and social security | 45 | - | €2,016 | +€2,016 | |
| Taxes | 450/3 | - | €2,016 | +€2,016 | |
| Other amounts payable | 47/48 | €73,826 | €80,628 | +€6,802 | +9.2% |
| Other operating charges | 640/8 | €1,133 | €170 | -€963 | -85.0% |
| Gross operating margin | 9900 | -€6,815 | €9,854 | +€16,668 | |
| Operating profit (loss) | 9901 | -€7,948 | €9,683 | +€17,631 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.8% |
| Financial charges | 65/66B | €73 | €393 | +€320 | +436% |
| Recurring financial charges | 65 | €73 | €393 | +€320 | +436% |
| Profit (loss) for the period before taxes | 9903 | -€8,011 | €9,290 | +€17,301 | |
| Income taxes | 67/77 | €1,363 | €2,016 | +€653 | +47.9% |
| Profit (loss) for the period | 9904 | -€9,374 | €7,274 | +€16,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,374 | €7,274 | +€16,649 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.